Thornton Manufacturing Company produced 3,200 units of inventory in January year 2. It expects to produce an additional 9,400 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 12,600 units. Direct materials and direct labor costs are $72 and $71 per unit, respectively. Thornton expects to incur the following manufacturing overhead costs during the year 2 accounting period. Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 6,500 182,000 128,000 31,000 310,850 Required a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. b. Determine the cost of the 3,200 units of product made in January. Complete this question by entering your answers in the tabs below. Required A Required B Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. (Round your answer to 2 decimal places.) Predetermined overhead rate per unit